Glossary entry (derived from question below)
Italian term or phrase:
"Riserva accantonamento utili su cambi da valutazione"
English translation:
Foreign currency translation reserve (gains)
Added to glossary by
Ivana UK
Aug 31, 2008 16:31
15 yrs ago
9 viewers *
Italian term
Native in: Irish 
, Italian
Works in: English to Italian, Spanish to Italian, Italian to Spanish, and 1 more.
"Riserva accantonamento utili su cambi da valutazione"
Italian to English
Bus/Financial
Accounting
Relazione annuale ai soci
Hello!
I am translating (Italian to English) the annual report of company.
In the final part, it states the destination of the operating income through a list.
I have some problems with the following:
- riserva accantonamento utili su cambi da valutazione
(my attempt: profit provisions on valuation exchange
rate)
- riserva accantonamento utili (my attempt: profit
provisions)
Please, does anybody know their English equivalent?
Thanks very much
Marta
I am translating (Italian to English) the annual report of company.
In the final part, it states the destination of the operating income through a list.
I have some problems with the following:
- riserva accantonamento utili su cambi da valutazione
(my attempt: profit provisions on valuation exchange
rate)
- riserva accantonamento utili (my attempt: profit
provisions)
Please, does anybody know their English equivalent?
Thanks very much
Marta
Proposed translations
(English)
| 4 | Foreign currency translation reserve (gains) |
Ivana UK
|
| 4 | Provision for evaluated exchange gains |
Giovanni Pizzati (X)
|
| 4 | Earnings reserve fund on valuation changes |
Kristina Wolsieffer
|
Change log
Mar 15, 2009 18:32: Ivana UK changed "Edited KOG entry" from "<a href="/profile/656598">Marta Brotto's</a> old entry - ""Riserva accantonamento utili su cambi da valutazione""" to ""Foreign currency translation reserve (gains)""
Proposed translations
4 hrs
Selected
Foreign currency translation reserve (gains)
L'art. 2426, punto 8 bis, richiede che, qualora dal processo di valutazione ai cambi della chiusura dell'esercizio delle poste in valuta emerga un utile netto, tale valore deve essere accantonato in un'apposita riserva non distribuibile fino al realizzo.
http://72.30.186.56/search/cache?ei=UTF-8&p="traduzione""uti...
Foreign currency translation differences shall be recognised in equity in a foreign currency reserve Foreign currency translation - Consolidation procedures [IAS21R.39].
http://www.pwc.com/extweb/service.nsf/docid/c3963019b15826ba...
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Note added at 4 hrs (2008-08-31 21:11:23 GMT)
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If the foreign currency translation reserve is not included in the effectiveness ... to remind entities that they would have to track the amounts in the foreign ...
www.iasplus.com/ifric/ias21hedgenetinvestment.htm
Foreign currency translation reserve The foreign currency translation reserve is used to record exchange differences relating to
the translation of the net assets and results of foreign subsidiaries.
http://72.30.186.56/search/cache?ei=UTF-8&p="foreign currenc...
--------------------------------------------------
Note added at 4 hrs (2008-08-31 21:11:59 GMT)
--------------------------------------------------
Note: although I really don't think the word "gains" is necessary here
http://72.30.186.56/search/cache?ei=UTF-8&p="traduzione""uti...
Foreign currency translation differences shall be recognised in equity in a foreign currency reserve Foreign currency translation - Consolidation procedures [IAS21R.39].
http://www.pwc.com/extweb/service.nsf/docid/c3963019b15826ba...
--------------------------------------------------
Note added at 4 hrs (2008-08-31 21:11:23 GMT)
--------------------------------------------------
If the foreign currency translation reserve is not included in the effectiveness ... to remind entities that they would have to track the amounts in the foreign ...
www.iasplus.com/ifric/ias21hedgenetinvestment.htm
Foreign currency translation reserve The foreign currency translation reserve is used to record exchange differences relating to
the translation of the net assets and results of foreign subsidiaries.
http://72.30.186.56/search/cache?ei=UTF-8&p="foreign currenc...
--------------------------------------------------
Note added at 4 hrs (2008-08-31 21:11:59 GMT)
--------------------------------------------------
Note: although I really don't think the word "gains" is necessary here
Note from asker:
| Thank you very much for your help. |
4 KudoZ points awarded for this answer.
1 hr
Provision for evaluated exchange gains
Da Iate in vari pezzi
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Note added at 2 ore (2008-08-31 18:33:02 GMT)
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accantonamento fondo svalutazione prodotti
fondo svalutazione magazzino
EN provision for loss in value of work in progress for goods
Confezionamento [COM] Voce completa
IT utili su cambi
EN exchange gain
--------------------------------------------------
Note added at 2 ore (2008-08-31 18:33:02 GMT)
--------------------------------------------------
accantonamento fondo svalutazione prodotti
fondo svalutazione magazzino
EN provision for loss in value of work in progress for goods
Confezionamento [COM] Voce completa
IT utili su cambi
EN exchange gain
14 hrs
Earnings reserve fund on valuation changes
or.."Earnings reserve fund..due to..valuation changes
www3.state.id.us/oasis/S1499.html
www.idsos.state.id.us/elect/inits/hjr8st.htm
law.justia.com/idaho/codes/66ftoc/660110001a.html
www.rba.gov.au/PublicationsAndResearch/RBAAnnualReports/200...
www3.state.id.us/oasis/S1499.html
www.idsos.state.id.us/elect/inits/hjr8st.htm
law.justia.com/idaho/codes/66ftoc/660110001a.html
www.rba.gov.au/PublicationsAndResearch/RBAAnnualReports/200...
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